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摘要：在知识经济时代，一个企业的人力资源，成为创造企业价值的主要驱动因素，它的贡献率远远大于传统的物质资本贡献率。近期召开了中国上海市第十届委员会第八次全体会议，会议提出要紧紧抓住推进科技创新的重要历史机遇，牢牢把握世界科技进步大方向、全球产业变革大趋势、集聚人才大举措，努力在推进科技创新、实施创新驱动发展战略方面走在全国前头、走到世界前列。因而，人才和创新作为一种资源越来越受到重视，人力资源会计的实用性及重要性也日益凸显，建立和实施人力资源会计势在必行。本文首先概述了人力资源会计相关概念、发展背景、发展趋势以及重要意义，接着论述了人力资源会计研究的几个基本问题，即人力资源会计目标、假设、原则。在此基础上，重点分析了人力资源会计的应用体系和应用环境，提出了人力资源会计在企业中的应用对策。32839
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毕业论文关键词：人力资源；人力资源会计；应用对策
The application of human resource accounting
Abstract：In the knowledge economy, a company's human resources as the main driver of corporate value creation, its contribution rate is much higher than traditional capital contribution of substance. Communist Party of China in Shanghai recently held its tenth eighth plenary session of the Committee, the meeting proposed to promote technological innovation and seize important historical opportunity, and firmly grasp the general direction of the world's scientific and technological progress, changes in the global industry trend, talent attraction big move efforts in promoting scientific and technological innovation, the implementation of innovation-driven development strategies in the country to go ahead, go to the world. Thus, talent and innovation as a resource more and more attention, practicality and importance of human resource accounting has become more prominent, the establishment and implementation of human resource accounting is imperative. This paper provides an overview of human resource accounting concepts, development background, trends and significance, then it discusses several basic problems of human resource accounting studies that human resource accounting objectives, assumptions, principles. On this basis, we focus on human resource accounting application system and application environment, human resource accounting application proposed countermeasures in the enterprise.
Key words: Human resources ;Human resources accounting;Application Strategies
目 录
摘要 iii
目录 iii
一、引言 1
二、人力资源会计概述 2
(一) 人力资源会计的基本概念 2
1. 人力资源 2
2. 人力资源会计 2
(二) 源会计发展背景 2
(三) 人力资源会计发展趋势 3
(四) 建立人力资源会计的重要意义 4
三、人力资源会计应用体系和应用环境分析 5
(一) 人力资源会计应用体系 5
(二) 人力资源会计应用环境分析 5
1. 人力资源会计宏观环境分析 5
2. 人力资源会计微观应用环境分析 5
四、人力资源会计的应用探讨 7
(一) 人力资源会计实务探讨 7
1. 人力资源会计模式 7
2. 人力资源会计报表探讨 7